Process of restoration of cancellation of GST registration

[Ishita Ramani]

Introduction

When your GST registration has been cancelled by the authorities, you can apply for restoration by filing Form GST REG-21 within 30 days of receiving the cancellation notice. However, restoration is only possible if the authorities have cancelled the registration; if you cancel your registration, you cannot restore it. The process for revocation of a cancelled GST Registration involves submitting an online application on the GST portal, and the time limited for revocation is 30 days from the date of serving of the order of cancellation of GST Registration. In this blog, we will learn the process of restoration of cancelled GST registration and more.

What is Form GST REG-21?

When GST registration has been cancelled by an officer, the taxpayer can apply for reversal of such cancellation using Form GST REG-21. This application must be submitted within 30 days of receiving the notice of GST registration cancellation. However, if the registration was cancelled by the officer due to non-filing returns, the restoration application in GST REG-21 can be filed only after all pending returns, including interest and penalties, have been filed.

Reasons for cancellation of GST registration

Listed below are the reasons for cancellation of GST registration:

• The taxpayer cancels his or her GST registration certificate voluntarily.
• The taxpayer dies, and then his or her legal nominee has the authority to cancel the GST certificate.
• When the GST registration certificate is cancelled due to a tax officer.

What is the process for restoration of cancelled GST certificate

To restore a cancelled GST registration a new section is added in the GST online portal which is known as “Restoration of Cancelled Registration”. The taxpayer needs to follow the simple steps:

• The taxpayer has to login to the GST portal online with user ID and password.
• After login, navigate to the “Restoration of Cancelled Registration” section.
• After you land on the section mentioned above, fill in the required information and reasons for the cancellation of GST registration with the supporting documents.
• Fill out the form GST REG-21 and upload it.

Application for Restoration Rejection

Now you know the process for restoration of cancellation of GST registration, but after filling the Form GST REG-21 there are certain circumstances that application can be rejected by the officer. Let us now learn what to do when an application is rejected.

• The tax officer will issue a notice in Form GST REG-23 if he is not satisfied with the restoration application for GST registration.
• After receiving the notice, the taxpayer or applicant should write a suitable reply in Form GST REG-21 within 7 working days from the date of the service.
• After the reply from the applicant, the officer is required to pass a suitable order in the Form GST REG-05 within 30 days.

Time Limit for Filing Application of Restoration of Cancelled GST Registration

If a taxpayer’s GST certificate has been cancelled by the tax officer, then he or she can apply for revocation of the cancelled GST registration by filing Form GST REG-21. The time limit for filing the above mentioned form is within 30 days of receiving the notice for restoration of the GST certificate. It can be extended up to 90 days in certain circumstances.

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Conclusion

In conclusion, the cancelled GST registration can be restored by filing Form GST REG-21. This is the new functionality in the GST portal which will help millions of taxpayers to resort the cancelled GST registration. By following the above-mentioned process, the applicant can file the restoration application and submit it to the website. Then if the concerned tax officer believes that your reasons are satisfactory, the officer will restore your Goods and Services Tax Number (GSTIN).